法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(更正の請求の特例)
第百六十七条  前編第六章（居住者に係る更正の請求の特例）の規定は、非居住者の総合課税に係る所得税についての国税通則法第二十三条第一項（更正の請求）の規定による更正の請求について準用する。

Special Provisions on Requests for Reassessment
Article 167  The provisions of Part II, Chapter VI (Special Provisions on Residents' Requests for Reassessment) apply mutatis mutandis to a request for Reassessment pursuant to the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes (Requests for Reassessment) involving income taxes imposed on the aggregate income of Nonresidents.